[Letterhead of Wachtell, Lipton, Rosen & Katz]
March 31, 2010
VIA EDGAR AND FEDERAL EXPRESS
Melissa Kindelan
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F. St., N.E.
Washington, D.C. 20549-3628
Re: Convergys Corporation
Form 10-K for Fiscal Year Ended December 31, 2009
Filed February 26, 2010
Form 8-K
Filed March 9, 2010
File No. 001-14379
Dear Ms. Kindelan:
On behalf of Convergys Corporation (the "Company"), this letter confirms our discussion last Friday, March 26, 2010, that the Company intends to respond to the Staff's comment letter dated March 24, 2010, with respect to the above-referenced filings, no later than Friday, April 30, 2010, although the Company will endeavor to respond to the Staff's comments sooner, if practicable.
Please do not hesitate to contact the undersigned with any questions. In addition, the Company requests that you copy the undersigned on any additional correspondence regarding the Staff's comments.
Very truly yours,
/s/ David A. Katz
David A. Katz
cc: Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
Karen Bowman, Esq.
Convergys Corporation
- 2 -